441.16 - BUDGET.

        441.16  BUDGET.         All expenditures under this chapter shall be paid as hereinafter      provided.         Not later than January 1 of each year the assessor, the examining      board, and the board of review, shall each prepare a proposed budget      of all expenses for the ensuing fiscal year.  The assessor shall      include in the proposed budget the probable expenses for defending      assessment appeals.  Said budgets shall be combined by the assessor      and copies thereof forthwith filed by the assessor in triplicate with      the chairperson of the conference board.         Such combined budgets shall contain an itemized list of the      proposed salaries of the assessor and each deputy, the amount      required for field personnel and other personnel, their number and      their compensation; the estimated amount needed for expenses,      printing, mileage and other expenses necessary to operate the      assessor's office, the estimated expenses of the examining board and      the salaries and expenses of the local board of review.         Each fiscal year the chairperson of the conference board shall, by      written notice, call a meeting of the conference board to consider      the proposed budget and to comply with section 24.9.         At such meeting the conference board shall authorize:         1.  The number of deputies, field personnel, and other personnel      of the assessor's office.         2.  The salaries and compensation of members of the board of      review, the assessor, chief deputy, other deputies, field personnel,      and other personnel, and determine the time and manner of payment.         3.  The miscellaneous expenses of the assessor's office, the board      of review and the examining board, including office equipment,      records, supplies, and other required items.         4.  The estimated expense of assessment appeals.  All such expense      items shall be included in the budget adopted for the ensuing year.         All tax levies and expenditures provided for herein shall be      subject to the provisions of chapter 24 and the conference board is      hereby declared to be the certifying board.         Any tax for the maintenance of the office of assessor and other      assessment procedure shall be levied only upon the property in the      area assessed by said assessor and such tax levy shall not exceed      forty and one-half cents per thousand dollars of assessed value in      assessing areas where the valuation upon which the tax is levied does      not exceed ninety-two million, six hundred thousand dollars;      thirty-three and three-fourths cents per thousand dollars of assessed      value in assessing areas where the valuation upon which the tax is      levied exceeds ninety-two million, six hundred thousand dollars and      does not exceed one hundred eleven million, one hundred twenty      thousand dollars; twenty-seven cents per thousand dollars of assessed      value in assessing areas where the valuation upon which the tax is      levied exceeds one hundred eleven million, one hundred twenty      thousand dollars.  The county treasurer shall credit the sums      received from such levy to a separate fund to be known as the      "assessment expense fund" and from which fund all expenses incurred      under this chapter shall be paid.  In the case of a county where      there is more than one assessor the treasurer shall maintain separate      assessment expense funds for each assessor.         The county auditor shall keep a complete record of said funds and      shall issue warrants thereon only on requisition of the assessor.         The assessor shall not issue requisitions so as to increase the      total expenditures budgeted for the operation of the assessor's      office.  However, for purposes of promoting operational efficiency,      the assessor shall have authority to transfer funds budgeted for      specific items for the operation of the assessor's office from one      unexpended balance to another; such transfer shall not be made so as      to increase the total amount budgeted for the operation of the office      of assessor, and no funds shall be used to increase the salary of the      assessor or the salaries of permanent deputy assessors.  The assessor      shall issue requisitions for the examining board and for the board of      review on order of the chairperson of each board and for costs and      expenses incident to assessment appeals, only on order of the city      legal department, in the case of cities and of the county attorney in      the case of counties.         Unexpended funds remaining in the assessment expense fund at the      end of a year shall be carried forward into the next year.  
         Section History: Early Form
         [R60, § 730; C73, § 390, 3810; C97, § 592, 661, 674; S13, § 592,      661, 674; SS15, § 1056-b18; C24, 27, 31, 35, 39, § 5573, 5656,      5669, 6652, 6653; C46, § 359.48, 363.29, 363.43, 405.18, 419.38,      419.39, 441.5; C50, 54, 58, § 405.18, 405A.4, 441.5, 442.12; C62, 66,      71, 73, 75, 77, 79, 81, § 441.16; 82 Acts, ch 1079, § 8]         Referred to in § 331.559, 441.13